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CHARITY
LAW IN CANADA:
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Alberta Charities Round Table 2000. (2000). New Directions, New Pathways. Retrieved November 22, 2006 from the Alberta Government Services website: http://www.governmentservices.gov.ab.ca/pdf/charities/Charitiesreport.pdf
The Alberta Charities Round Table 2000 was held November 14-16, 2000 in Edmonton, Alberta. The Round Table brought together stakeholders in the non-profit, charitable and voluntary sector of society, in order to discuss and act upon issues related to the capacity of Alberta's voluntary sector to meet community needs. A variety of related issues were discussed, and more than 135 recommendations were made to build capacity in the charitable sector. This report is a summary of the four topics presented, the key messages in the discussions held, and the over-arching recommendations that emerged from the Round Table.
Alberta Government Services. Charities, Societies and Non-Profit Organizations. Retrieved November 22, 2006 from http://www.governmentservices.gov.ab.ca/index.cfm?fuseaction=section:charities
This page from the Alberta Government Services website acts as a portal to useful links and the Charitable Fund-raising Act; to information on how to register a charity or non-profit; and other links of interest regarding charitable organizations, non-profit companies, societies and religious societies.
Alberta Government Services. (2006, June). Consumer Tips: Information for Charities and Donors. Retrieved November 22, 2006 from http://www.governmentservices.gov.ab.ca/pdf/charities.pdf
This tipsheet covers when the Charitable Fund-raising Act does and does not apply; when and how a charity must register; dealing with a fund-raising business; donor fund-raisers; record requirements; general rules; information for donors; and standards of practice.
Alberta Government Services. How to Register a Charitable Organization. Retrieved November 22, 2006 from http://www.governmentservices.gov.ab.ca/consumer/business/charitable_org.cfm
This webpage was last updated March 2004 and provides answers to questions regarding registration of a charitable organization in Alberta as well as access to the relevant legislation.
Barr, Cathy, McKeown, Larry, Davidman, Katie, McIver, David, & Lasby , David. (2004). The Rural Charitable Sector Research Initiative: A Portrait of the Nonprofit and Voluntary Sector in Rural Ontario. Retrieved November 4, 2004 from the Foundation for Rural Living Website: http://www.frl.on.ca/frl/Rural_Report_Final.pdf
This initiative is designed to aid in the understanding of trends and patterns affecting the rural voluntary sector. This report presents the results from the first phase of the project, which consists of three separate but related pieces of research: a review of the existing literature on the rural voluntary sector; an analysis of contributory behaviours using the 2000 National Survey of Giving, Volunteering and Participating (NSGVP); and an analysis of voluntary organizations registered as charities with the Canada Revenue Agency (CRA) in 1999.
Benefic Group Inc. Papers on Charity Law. Retrieved November 22, 2006 from http://beneficgroup.com/benefic-scholarship/papers-and-presentations/
Papers on legal and tax matters relating to charities. Blake Bromley, President of Benefic Group, is a globally recognized expert on the comparative law of charity and regularly advises charities and donors operating around the world on tax and legal issues relating to the international transfer and utilization of charitable funds as well as on matters of corporate control and structure. He has advised governments in China, Russia, Vietnam, England, Australia, South Africa and Eastern Europe on drafting their laws governing rights and tax privileges of social organizations.
Bourgeois, Donald J. (2002). Introduction: Charitable and Not-for-profit Organizations. Excerpt from The Law of Charitable and Not-for Profit Organizations. Retrieved October 25, 2004 from the Carters & Associates website: http://www.carters.ca/pub/book/2002/LCNPOch1.pdf
This excerpt attempts to assist lawyers to better understand the complexities (legal and practical) of the law of charitable and not-for-profit organizations and to provide legal services to their clients in this area of law. It attempts to make the law, policies and practices more transparent. It distinguishes between "charitable" and "not-for-profit" organizations and reviews the options for legal structures (trust, unincorporated organization, corporation or co-operative corporation without share capital), and their advantages and disadvantages. It discusses the procedure for establishing and maintaining the legal structures, and provides precedents for each. The text also examines the major legal issues for officers, directors, trustees and members of charitable and not-for-profit organizations. Finally, it reviews the law of taxation as it applies to charitable and not-for-profit organizations and the procedures for applying for registration as a charitable organization with the Canada Customs and Revenue Agency. This excerpt is Charter 1 of the book. Chapters 2 and 3 are also available on this site.
Boyle, Frances K., LLB. (1997, January). "Charitable activity" under the Canadian Income Tax Act: definition, process and problems. Retrieved October 5, 2004 from the Voluntary Sector Roundtable Website: http://www.vsr-trsb.net/publications/fullrprt/index.html
The term "charitable activity" used in the Income Tax Act poses problems for people working in the not-for-profit sector. It is seen as uncertain, subjective and arbitrary, and gives rise to complaints of unfair treatment, along with criticisms of laxity and abuse. Boyle concludes that the definition of "charitable activity" cannot be considered in isolation. Related issues include the appropriateness of looking at activities rather than purposes, ways to create transparency in decision making, and reducing financial disincentives to reviews of decisions. The issue is relevant to every aspect of activity in the voluntary sector, and the sector is well-placed to consider the many subsidiary issues and provide context in commenting on policy issues.
British Columbia Ministry of Finance. Corporate Registry. Corporate Registry Information Packages: Society Act. Retrieved October 25, 2004 from http://www.fin.gov.bc.ca/registries/corppg/crsocieties.htm
The Corporate Registry provides the legal framework and files documents for the incorporation, registration, maintenance and dissolution of companies, societies and cooperatives doing business or active in British Columbia. This information is made available to the public. The Corporate and Personal Property Registries facilitate and support commerce in the province by providing the mechanism to register and deliver information in a cost-effective manner, including: creating and registering business and not-for-profit entities; registering and securing personal property interests; and registering ownership and location of manufactured homes.
Broder, Peter. (2001, August). The legal definition of charity and Canada Customs and Revenue Agency's charitable registration process. Retrieved October 19, 2004 from the Canadian Centre for Philanthropy Website: http://www.ccp.ca/files/publicaffairs/definition.pdf
Broder, a policy analyst for the Canadian Centre for Philanthropy, presents an inventory of options for the charitable registration process. Assessment of the eligibility of groups for charitable registration in Canada has drawn sharp and sustained criticism. This assessment, which is made by the Canada Customs and Revenue Agency (CCRA) based on the legal definition of charity as evolved through common law and modified by statute, is widely seen as both unfair and out-of-step with contemporary Canadian values. Much of this criticism is rooted in dissatisfaction with the current legal definition of charity, which is said to be antiquated, inconsistent and inflexible. The purpose of this paper is to highlight the inadequacies of the current definition, as applied through the registration assessment process, and suggest means to improve it.
Bromley, Kathryn. (2000, September). The Definition of Religion in Charity Law in the Age of Fundamental Human Rights. International Journal of Not-for-Profit Law 3(1). Retrieved November 5, 2004 from http://www.icnl.org/journal/vol3iss1/ar_KBromley.pdf
This paper begins with the following introduction:
In 1813, Elizabeth Mary Bates settled an inter vivos trust in England, one half of whose profits went to the Moravian Church for the purpose of "maintaining, supporting and advancing the missionary establishments among heathen nations". Every year the Moravian Church applied for a return of the income tax paid on this income, and every year until 1886 the Church received it. In 1886, John Pemsel, the treasurer of the Moravian Church, was refused the tax rebate of 73 pounds, and so he sued the Income Tax Commissioners on the Church's behalf. The Court of Appeal awarded the tax rebate to John Pemsel, on the basis that the religious purposes specified in Elizabeth Bates' trust were charitable. The Commissioners appealed to the House of Lords. In 1891, Lord MacNaghten confirmed the analysis of the Court of Appeal in a decision which remains the leading case on the definition of charity.
The issue which this paper will address is whether the Supreme Court of Canada would reach the same decision on the same set of facts today. This paper will assume that the CCRA refuses to grant Pemsel the tax benefits because of its determination that the Moravian Church does not constitute a 'religion' within the meaning of the second head of charity. Faced once again with an unfavourable bureaucratic interpretation of a long-standing legal concept, this time the term 'religion' within the definition of 'charity', Pemsel litigates to convince the court that (a) the Moravian Church is a religious institution, and (b) activities aiming to 'convert the heathen' to the Moravian Church qualify for tax privileges as being for the 'advancement of religion'.
